Documents
OCDE, « L’impact fiscal de l’immigration dans les pays de l’OCDE » in Perspectives des migrations internationales, Paris, 2013
Doctrine
Auerbach A., Oreopoulos P., “The Fiscal Effects of US Immigration: A Generational-Accounting Perspective”, in J. Poterba (ed), Tax Policy an the Economy, 2000, 14, pp. 123-156.
Bhagwati J., “International Migration and Income Taxation”, Political Economy and International Economics, Vol. 18, 1991
Bhagwati J. & Wilson J. D. (eds.), Income Taxation and International Mobility, Cambridge, Massachusetts Institute of Technology Press, 1989
Chojnicki X., « Impact budgétaire de l’immigration en France », Revue économique, vol. 62, 2011/3, pp. 531-543. DOI : 10.3917/reco.623.0531
Douma S., Optimization of Tax Sovereignty and Free Movement, Amsterdam, IFBD Academic Council, 2011, xvi-340 p.
Hilling M., Free Movement and Tax treaties in the Internal Market, Uppsala, lustus Förlag, 2005, 370 p.
Lee R., Miller T., “Immigration, Social Security and Broader Fiscal Impacts”, American Economic Review, Vol. 90, 2000, pp. 350-354.
Mayr K., “The Fiscal Impact of Immigrants in Austria – A Generational Accoutning Analysis”, Empirica, Springer, Vol. 32, No. 2, 2005, pp. 181-216.
Monso O., « L’immigration : quels effets sur les finances publiques ? », Revue française d’économie, Vol. 23, No. 2, 2008
Robert E., Eléments d’une théorie de la frontière appliqués au droit fiscal, thèse, Paris II, 2011
Wadensjo E., “Immigration, the labour market and Public Finances in Denmark”, Swedish Economic Policy Review, N° 7, 2000, pp. 59-84.
